| 实物期权无形资产会计涵义研究 |
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| 引用本文： | 陈引,郑明川.实物期权无形资产会计涵义研究[J].现代会计与审计,2005,1(3):21-25. |
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| 作者姓名： | 陈引 郑明川 |
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| 作者单位： | [1]浙江工商大学财务与会计学院 [2]浙江大学管理学院 |
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| 基金项目： | 本文受国家自然科学基金项目《我国衍生金融工具风险的会计披露模式研究》（No.70072027）的资助. |
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| 摘 要： | 随着知识经济的到来及金融全球化的发展，企业无形资产的内涵和外延已拓展到智力资本及实物期权。在智力资本研究的基础上，把实物期权无形资产列入无形资产确认与计量的范畴，将有利于企业价值的真实反映。因此，本文将对实物期权无形资产的范畴、内涵和外延进行分析，以顺应知识经济形势下对无形资产会计制度进行改革的现实要求。
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| 关 键 词： | 无形资产 实物期权无形资产 智力资本 |
A Research about the Intension of Real Option Intangible Assets |
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| Yin Chen,Mingchuan Zheng.A Research about the Intension of Real Option Intangible Assets[J].Journal of Modern Accounting and Auditing,2005,1(3):21-25. |
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| Authors: | Yin Chen Mingchuan Zheng |
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| Abstract: | With the coming of knowledge-based economy and the development of financial market in the world, the nature of intangible assets has already expanded to the intelligence capital and real option intangible assets. Having taken real option intangible assets into the category of intangible assets will benefit to reflect the re~ value of business enterprises. So, this paper will analyze the nature of real option intangible assets and its new concept in order to satisfy the request of intangible assets accounting system reform in the new economic situation. |
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| Keywords: | intangible assets real option intangible assets knowledge-based capital |
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